Pengaruh biaya produksi dan biaya pemasaran terhadap laba bersih

Studi pada perusahaan manufaktur sub makanan dan minuman yang terdaftar di BEI

  • Masta Sembiring Universitas Muhammadiayah Sumatera Utara

Abstract


  • Purposes - The purpose of this study is to examine effect of production costs and marketing costs on net income.

  • Methods - The method used in this study was conducted using descriptive and verification methods with a quantitative approach are 60 data’s of 10 manufacturing companies listed in Indonesia Stock Exchange during the period 2013-2016. Linear regression is also used as a technique for analyzing research data. 

  • Findings - The results of this study indicate that partially the cost of production costs and marketing costs have a significant effect on net income. Simultaneously the variables of production costs and marketing costs have a significant positive effect on net income in companies listed on the Indonesia stock exchange (bei) in 2011 to 2016.

  • Keywords - Production Costs, Marketing Costs, Net Income

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Published
2018-11-04
How to Cite
SEMBIRING, Masta. Pengaruh biaya produksi dan biaya pemasaran terhadap laba bersih. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 2, n. 3, nov. 2018. ISSN 2597-7601. Available at: <http://ejurnal.id/index.php/jsak/article/view/190>. Date accessed: 19 nov. 2018.
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